1. HomeBaile
  2. ActsAchtanna
  3. 1996
  4. Finance Act, 1996

Finance Act, 1996
  • Permanent Page URL

Amendment of section 126 (business relief) of Finance Act, 1994.

125.—(1) Section 126 (inserted by the Finance Act, 1995 ) of the Finance Act, 1994 , is hereby amended by the substitution of “75 per cent.” for “50 per cent.”.

(2) This section shall have effect in relation to gifts or inheritances taken on or after the 23rd day of January, 1996.